Customs documentation

1. Customs documentation submitted to export postal items shall include:

a) Electronic export customs declaration including information inputs stipulated by the Appendix II issued together with the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;

If the paper-based customs declaration is submitted in accordance with regulations laid down in Clause 2 Article 25 of the Decree No. 08/2015/NĐ-CP dated January 21, 2015, the customs declarant must prepare and submit 02 original copies of export customs declaration by completing the form HQ/2015/XK of the Appendix IV issued together with the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;

b) Export permit, when they export commodities required to submit export permits: 01 original copy for single-time exported commodities or 01 duplicate copy enclosing the tracking slip for regressive deduction of multiple-time exported commodities;

c) Notice of customs inspection exemption or notice of customs inspection result of the specialized inspection agency in accordance with laws: 01 original;

d) Registration certificate of entitlements to import or export held by foreign merchants who are not in Vietnam and issued by the Ministry of Industry and Trade, or investment certificate in which competent authorities confirm that foreign-invested enterprises are granted the entitlements to export or import business: 01 duplicate copy.

2. Customs documentation submitted to import postal items shall include:

a) Import customs declaration including information inputs stipulated in the Appendix II issued together with the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;

If the paper-based customs declaration is submitted in accordance with regulations laid down in Clause 2 Article 25 of the Decree No. 08/2015/NĐ-CP dated January 21, 2015, the customs declarant must prepare and submit 02 original copies of import customs declaration by completing the form HQ/2015/XK of the Appendix IV issued together with the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;

b) Commercial invoice (if any): 01 copy;

c) Bill of lading. If the bill of lading is not available, the customs declarant uses package or parcel codes for customs declaration or submit the list of packages or parcels compiled by the enterprise: 01 copy;

d) Other documents, depending on specific cases stipulated by laws:

d.1) Notice of importing packages or parcels required to submit import permits; notice of customs inspection exemption or notice of customs inspection result of the specialized inspection agency in accordance with laws: 01 original;

d.2) As for packages or parcels required to have customs valuation declaration as stipulated by the Ministry of Finance, the customs declarant must prepare and send the electronic customs valuation declaration to the customs electronic data processing system (hereinafter referred to as the system), or submit 02 original paper-based customs valuation declarations to the customs authority by completing the customs valuation declaration form issued together with the Circular of the Ministry of Finance on import or export customs valuation.

If the customs declarant have established that postal packages or parcels meet requirements for valuation by applying transaction valuing method, concurrently provided customs valuation information in the import customs declaration and automatic dutiable value calculation system, the customs declarant shall not be required to prepare and submit the customs valuation declaration;

d.3) Customs declaration completed by competent authorities for imported aids: 01 original;

d.4) Notice, decision or agreement for postal gifts or donations owned by enterprises, organizations or agencies: 01 duplicate copy;

d.5) Documents confirming the origin of commodities in accordance with regulations laid down at Point g, Clause 2 Article 16 of the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015: 01 original copy;

d.6) Registration certificate of entitlements to import or export held by foreign merchants who are not in Vietnam and issued by the Ministry of Industry and Trade, or investment certificate in which competent authorities confirm that foreign-invested enterprises are granted the entitlements to export or import business: 01 duplicate copy;

3. As for the electronic customs procedure, documents stipulated at Point b, c Clause 1, Point d.1, d.5 and d.6 Clause 2 of this Article shall be submitted by electronic means; if there is a need for checking paper-based customs documentation, these documents must be submitted to the in-charge Customs Sub-department;

4. As for the national single-window system, the specialized regulatory agency shall send electronic forms of the documents stipulated at Point b Clause 1, Point d.1 Clause 2 of this Article to the integrated information system. The customs declarant, when completing the customs declaration with the information provided in the permit, shall not be required to submit these documents; if paper-based customs documents need to be examined, originals of these documents shall be submitted to the in-charge Customs Sub-department.

Article 6. Paper-based customs procedure for importing or exporting postal items

1. Paper-based customs procedure for importing or exporting postal items which are not taxed or exempted from paying duties (hereinafter referred to as tax-free postal items)

a) Responsibility of the customs declarant:

a.1) Carry out the customs declaration as stipulated at Point c, d Clause 3 Article 4 hereof;

a.2) Write each tax-free postal item on the same line and provide sufficient information pertaining to such item as stipulated by the manifest form HQ01-BKHBC enclosed herewith;

a.3) Present required documentation and tax-free postal items in order for customs authorities to carry out their customs inspection; witness the physical verification of their postal items;

b) Responsibility of the Customs Sub-department:

b.1) Receive and check such documentation; inspect declared information;

b.2) Check tax-free postal items by using commodity screening equipment; carry out the following tasks:

b.2.1) If these postal items have been found identical to declared information after customs inspection though screening equipment, the Sub-department must give permission for customs clearance and store required documentation;

b.2.2) If any sign of suspicion has been found after such customs inspection, the physical verification is required.

2. Customs procedure for importing or exporting tax-free postal items:

a) Responsibility of the customs declarant:

a.1) Submit separate paper-based export customs declaration for each postal item by completing the form HQ/2015/XK, or paper-based import customs declaration by completing the form HQ/2015/NK stipulated in the Appendix IV issued together with the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;

a.2) Submit the followings for customs inspection:

a.2.1) Customs documentation that apply to yellow-channel items (channel 2) or

a.2.2) Customs documentation and packages or parcels that apply to red-channel items (channel 3);

a.3) Pay duties, fees or other expenses as stipulated by effective laws;

a.5) Implement other decisions granted by customs authorities in accordance with laws;

b) Responsibility of the Customs Sub-department:

b.1) Receive, register and deal with customs declarations stipulated in Clause 5 Article 26 of the Decree No. 08/2015/NĐ-CP dated January 21, 2015;

b.2) Examine documents stipulated in Article 27 of the Decree No. 08/2015/NĐ-CP dated January 21, 2015;

b.3) Carry out the physical verification stipulated in Article 29 of the Decree No. 08/2015/NĐ-CP dated January 21, 2015;

d.4) Decision on customs release or clearance of imported or exported postal items stipulated in Article 33, 34 of the Circular No. 38/2015/TT-BTC of the Ministry of Finance dated March 25, 2015;

b.5) Carry out the imposition of taxes, handling of violations and post-clearance inspection in accordance with laws.